Statute
Internal Revenue Code Section 409A
89 published works
Hall Benefits Law Blog
Pay Under Pressure: Governing Executive Compensation Risk in a Globally Connected World
By Anne Hall
Takeaways from Jeremy Sharp’s session at the AACA 2026 Annual Forum Hall Benefits Law Partner Jeremy Sharp presented “Pay Under Pressure: Governing Executive Compensation Risk in a Globally Connected World”…
Beneficially Yours
Almost 20 Years of Section 409A: Is Your Documentation Still in Sync?
By Lisa Loesel, Caroline Dorsey
It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the 2008 deadline—and…
Benefits Law Update
Section 457(f) Plans and Noncompete Clauses: What the IRS Gave, the FTC May Take Away
When the IRS published proposed regulations harmonizing key provisions of Code Sections 409A and 457(f) in 2016, executive compensation lawyers and consultants rejoiced. It was not just that a long…
The Benefit of Benefits
Ten Common Mistakes in 457 Plans of Tax Exempt Organizations–Part 2
By Scott E. Galbreath, J.D., LL.M (Tax)
Last month, in Part 1 of this blog on 10 common mistakes in 457 plans sponsored by tax exempt organizations (EOs), I gave the first five common mistakes I've seen…
Ascend With Winstead
How to Determine the Fair Market Value of Common Stock
By Rachel Ochoa
The fair market value (FMV) is the current value of one share of a corporation’s common stock on the open market. Common stock simply refers to the security that represents…
Davis+Gilbert PERKS
How ERISA Impacts Severance Benefits After Employee Terminations
How does ERISA relate to employee terminations? Let us count the ways. Employee terminations, whether a single employee or a round of lay-offs, are never easy. Offering severance pay can…
Benefits Law Update
The How and When of Separations from Service Under Section 409A
Readers who regularly work with deferred compensation plans will know that Section 409A of the Internal Revenue Code (“Section 409A”) prescribes six events or times at which deferred compensation may…
Cohen & Buckmann Insights
When are RSUs Deferred Compensation?
By Sandra Cohen
Restricted stock units (RSU) are a popular form of incentive compensation. RSU awards, like other forms of phantom equity, help align an executive’s compensation incentives with the employer’s share value.…
Tax Withholding & Reporting
Administration Proposes New Withholding Requirements for 409A Failures
Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals. Among its proposals, the Green Book includes a new proposal…
SW Benefits Blog
Short-Term Deferral Day is Right Around the Corner
By Greg Gautam
Section 409A, the provision of the Internal Revenue Code that regulates the time and form of payment of nonqualified deferred compensation, contains a helpful exception for “short-term deferrals.” Specifically, Section…